All VAT registered operators are required by law to use fiscal devices when recording sales transactions for Value Added Tax (VAT) purposes.
The registered operators should ensure that the machines are in working order all the time and should not use any alternative systems, including manual recording of sales, without the approval from the Zimbabwe Revenue Authority (Zimra).
Fiscal device faults refer to any form of device malfunctioning and it includes among others failure by devices to print Fiscal Tax Invoices/ Receipts.
Reporting of Device Faults
If a device is not in use for more than eight hours due to interruption in power supply, theft, technical fault or any other reason the registered operator should report to Zimra promptly and in any case no later than eight hours from the time the register or device went out of use.
If the interruption of power supply, theft, fault or other occurrence causing the register or device not to be in use, occurred outside the operating hours of the registered operator, the registered operator must notify Zimra no later than 8am after the interruption, theft, fault or other occurrence.
To report the faults or theft, operators should send an email to email@example.com
The following information is required when the report is being made:
Name of Company
Registration number(s) of faulty device(s)
Nature of problem
Contact details of the reporting person
The alternative method to be used for recording transactions if required by operator
Zimra will respond to the e-mail, issue an Error Reference Number and approve or not approve use of the alternative means of recording transactions.
The registered operator should engage the services of an approved supplier to rectify faults or the Police to report thefts.
When the fiscal device has been repaired or attended to by an approved supplier, the Registered Operator should again notify Zimra to ensure records on errors about the device(s) are updated.
The Registered Operator must keep a record of the servicing of the device(s) by approved suppliers and such a register should be availed to Zimra whenever required.
The servicing record should include the details illustrated below:
Date of Fault Device
Registration Number Device
Nature of Problem
NB: For any persons that have already failed to report the malfunctioning and theft of fiscal devices, they are encouraged to correct this situation by making reports to Zimra with immediate effect.
For more information, please approach your nearest Zimra office.
Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only. Zimra shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.